Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Alcoholic Beverage Tax Law
CHAPTER 5.5. SURTAX ON BEER, WINE, AND DISTILLED SPIRITS.1 (View entire chapter)
Article 1 Imposition of the Surtax
- 32220 Excise surtax
- 32221 Floor stock taxes
- 32222 Surtax in addition to other taxes
- 32223 Administration of surtax
Article 2 Disposition of Proceeds
1Chapter 5.5 was added by Stats. 1991, Ch. 86, in effect June 30, 1991.